Bally’s (BALY) notifies SEC of delayed Q1 2026 Form 10-Q; expects 5‑day extension

Rhea-AI Filing Summary

Bally’s Corporation notified the SEC that it could not timely file its Quarterly Report on Form 10-Q for the period ended March 31, 2026 because additional time is needed to complete the review of the Company’s financial statements. The Company expects to file within the five calendar day extension permitted under Rule 12b-25.

Key Figures

Period ended: March 31, 2026 Extension period: five calendar days Notification signed: May 11, 2026

3 metrics

Period ended March 31, 2026 Quarterly Report period end

Extension period five calendar days Rule 12b-25 permitted extension

Notification signed May 11, 2026 Date the NT 10-Q was executed by CFO

Key Terms

Rule 12b-25, Quarterly Report on Form 10-Q, NT 10-Q

3 terms

Rule 12b-25 regulatory

"expects to file the Quarterly Report within the extension period of five calendar days permitted under Rule 12b-25"

Rule 12b-25 is an SEC filing provision that lets a company notify regulators and the public that it cannot file a required periodic report (like a quarterly or annual report) on time and explains the reason for the delay. For investors, the notice is a formal heads-up that financial information will arrive late—similar to a company calling to say it will be late turning in homework—so it signals increased uncertainty and may affect trading and risk assessments until the filing is available.

Quarterly Report on Form 10-Q regulatory

"unable to file its Quarterly Report on Form 10-Q for the period ended March 31, 2026"

A quarterly report on Form 10-Q is a standardized financial filing public companies must submit to U.S. regulators every three months, summarizing recent financial results, cash flows, balance sheet changes, operations and material risks or legal developments. Investors treat it like a company report card that shows up-to-date facts rather than marketing copy, helping them track performance, spot trends, reassess risk and make buy or sell decisions.

NT 10-Q regulatory

"FORM 12b-25 NOTIFICATION OF LATE FILING For Period Ended: March 31, 2026"

A Form NT 10-Q is a formal notice a public company files with regulators to say it will miss the deadline for its quarterly financial report (Form 10-Q). Investors care because delayed reports reduce timely visibility into a company’s results and can be a warning sign of accounting, operational, or governance problems; think of it like a merchant telling customers their monthly bill will be late, which can erode confidence and increase market uncertainty.

UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549

FORM 12b-25

NOTIFICATION OF LATE FILING

☐ Form 10-K ☐ Form 20-F ☐ Form 11-K ☒ Form 10-Q ☐ Form 10-D ☐ Form N-CEN ☐ Form N-CSR

For Period Ended: March 31, 2026

☐ Transition Report on Form 10-K

☐ Transition Report on Form 20-F

☐ Transition Report on Form 11-K

☐ Transition Report on Form 10-Q

For the Transition Period Ended: __________________

Nothing in this form shall be construed to imply that the Commission
has verified any information contained herein.

If the notification relates to a portion of the filing checked above, identify the Item(s) to which the notification relates:

PART I

REGISTRANT INFORMATION

Bally’s Corporation

Full Name of Registrant

Former Name if Applicable

100 Westminster Street

Address of Principal Executive Office (Street and Number)

Providence, Rhode Island 02903

City, State and Zip Code

PART II

RULES 12b-25(b) AND (c)

If the subject report could not be filed without unreasonable effort or expense and the registrant seeks relief pursuant to Rule 12b-25(b), the following should be completed. (Check box if appropriate.)

☐			(a)			The reasons described in reasonable detail in Part III of this form could not be eliminated without unreasonable effort or expense;
☒			(b)			The subject annual report, semi-annual report, transition report on Form 10-K, Form 20-F, Form 11-K, Form N-CEN, or Form N-SAR, or portion thereof, will be filed on or before the fifteenth calendar day following the prescribed due date; or the subject quarterly report or transition report on Form 10-Q or subject distribution report on Form 10-D, or portion thereof will be filed on or before the fifth calendar day following the prescribed due date; and
☐			(c)			The accountant’s statement or other exhibit required by Rule 12b-25(c) has been attached if applicable.

PART III

NARRATIVE

State below in reasonable detail why Forms 10-K, 20-F, 11-K, 10-Q, 10-D, N-CEN, N-CSR, or the transition report or portion thereof, could not be filed within the prescribed time period.

Bally’s Corporation, (the “Company”) was unable to file its Quarterly Report on Form 10-Q for the period ended March 31, 2026 (the “Quarterly Report”) within the prescribed time period as additional time is necessary to complete the review of the Company’s financial statements. The Company currently expects to file the Quarterly Report within the extension period of five calendar days permitted under Rule 12b-25 of the Securities Exchange Act of 1934, as amended.

PART IV

OTHER INFORMATION

(1) Name and telephone number of person to contact in regard to this notification

Vladimira Mircheva

(401)

475-8564

(Name)

(Area Code)

(Telephone Number)

(2) Have all other periodic reports required under Section 13 or 15(d) of the Securities Exchange Act of 1934 or Section 30 of the Investment Company Act of 1940 during the preceding 12 months or for such shorter period that the registrant was required to file such report(s) been filed? If answer is no, identify report(s). ☒ Yes ☐ No

(3) Is it anticipated that any significant change in results of operations from the corresponding period for the last fiscal year will be reflected by the earnings statements to be included in the subject report or portion thereof?

☐Yes ☒ No

If so, attach an explanation of the anticipated change, both narratively and quantitatively, and, if appropriate, state the reasons why a reasonable estimate of the results cannot be made.

Bally’s Corporation

(Name of Registrant as Specified in Charter)

has caused this notification to be signed on its behalf by the undersigned hereunto duly authorized.

Date: May 11, 2026

By:			/s/ VLADIMIRA MIRCHEVA
			Vladimira Mircheva
			Chief Financial Officer
			(Principal Financial and Accounting Officer)

FAQ

Why did Bally’s (BALY) file an NT 10-Q notification?

The company said it needs more time to complete the review of its financial statements. The notification states the delay relates specifically to the Quarterly Report for the period ended March 31, 2026, citing review work as the reason for the extension.

When does Bally’s (BALY) expect to file the delayed 10-Q?

Bally’s expects to file within the five calendar day extension allowed by Rule 12b-25. The notification affirms the Company currently expects to meet that extension and complete the Quarterly Report within that timeframe.

Who signed Bally’s (BALY) late filing notice and when?

The notice was signed by Vladimira Mircheva, Chief Financial Officer, on May 11, 2026. Her contact telephone number is provided in the notification for follow-up regarding the filing.

Does this NT 10-Q indicate changes to reported results for BALY?

No anticipated significant change was indicated. The form asks whether a significant change is expected and the box for that question is answered No, so the filing does not state any expected material variance from prior-period results.